By Chrysostomos Tsoufis

The image of transporting goods with incomplete or even no documents, with tax evasion “flourishing”, will soon be a thing of the past. THE AADE put to public consultation the draft of the decision to start the process of digital monitoring of the movement of goods and the definition of the format of the electronic consignment note and asks institutions and companies to co-shape the new framework.

The draft separates transfers into 2 categories:

– The simple ones for which a means of transport is used throughout the entire handling period from the beginning to their completion.
– The complex ones in which uploads are made and more than one means of transport is used.

For the digital monitoring of the movement of goods, 6 stages are foreseen:

– Issuance of the handling documents by the obliged consignor with the mention of the tax identification numbers of the issuer and recipient as well as any other parties involved.
-Transmission of the documents to the platform myDATA based on operational and technical specifications set by AADE. At the same time, the recipient is also informed.
– Digital tracking itself during the transaction
– The completion of the transaction with the receipt of the digital documents and the traded goods
-The quantitative and qualitative control of the goods received

The sender has the obligation to issue a handling document and a corresponding obligation to transmit it to myDATA if he handles the goods from his own facilities.

The carrier has the same obligation if the movement of the goods starts from his own facilities (provided they have been transported there on the order of the sender).

In cases where the recipient of the goods deals with persons NOT obliged to issue shipping documents or persons who refuse or do not issue them by mistake, then he is the one who must issue the documents and upload them to myDATA.

The consignee also issues a document in the event that a surplus or deficit results from the quality control carried out.

The type of document has to do with the nature of the transaction. In any case, in addition to the tax identification numbers of the parties involved, the following must be written, among other things:
–
Name / Surname of Issuer and Recipient of Document
-Country of Document Issuer and Document Recipient
-Document Type/Series/Number
– Document Issuance Date
– Date and time of start of shipment (The date of handling cannot exceed 5 days from the date of issue of the handling document)
-Loading place
-Purpose of traffic
-Business code
-Type – Quantity of goods
-Place of delivery
-Date and time of shipment completion

The digital tracking of the documents becomes possible because after their issuance they receive a Unique Registration Number (UNIC) for each valid transmission of their data on the myDATA digital platform.
In addition, a special QR CODE is created on the documents, the scanning of which reveals whether everything has been done legally.